N072439 N0 Ruling Active

The tariff classification of a boy’s jacket from China.

Issued September 23, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.30.2020

Headings: 6101

Product description

The submitted sample is described by you as a “Rippit Gear Jacket”. The item is a boy’s jacket with knit and woven outer shell portions that are bonded to an inner shell of polyester knit pile fabric. The garment features a hood with a drawstring, a full frontal opening with a zippered closure, tight fitting cuffs, two zippered slash pockets below the waist and a hemmed bottom. The hood, sleeve undersides, lower sleeves and major lower portions of the garment front and back are made of 96% polyester, 4% spandex woven fabric. The back and front yoke and remaining parts of the sleeves are made of polyester tricot knit fabric. Although you suggest classification for the boy’s jacket in HTS 6201.93.3000, the fabric of the garment is laminated to a pile fabric. Following Chapter 60, Note 1 (c), laminated knit pile fabric, whether laminated to a knit or woven fabric is considered a knit fabric.

CBP rationale

The applicable subheading for the “Rippit Gear Jacket” will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103.

Full text

N072439 September 23, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6101.30.2020 Mr. Scott Alan Case The Camelot Company 9865 West Leland Avenue Schiller Park, NJ 60176 RE: The tariff classification of a boy’s jacket from China. Dear Mr. Case: In your letter dated August 11, 2009, on behalf of SoapBox Productions, LLC, you requested a tariff classification ruling. The submitted sample is described by you as a “Rippit Gear Jacket”. The item is a boy’s jacket with knit and woven outer shell portions that are bonded to an inner shell of polyester knit pile fabric. The garment features a hood with a drawstring, a full frontal opening with a zippered closure, tight fitting cuffs, two zippered slash pockets below the waist and a hemmed bottom. The hood, sleeve undersides, lower sleeves and major lower portions of the garment front and back are made of 96% polyester, 4% spandex woven fabric. The back and front yoke and remaining parts of the sleeves are made of polyester tricot knit fabric. Although you suggest classification for the boy’s jacket in HTS 6201.93.3000, the fabric of the garment is laminated to a pile fabric. Following Chapter 60, Note 1 (c), laminated knit pile fabric, whether laminated to a knit or woven fabric is considered a knit fabric. The applicable subheading for the “Rippit Gear Jacket” will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103. The duty rate will be 28.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Your inquiry does not provide enough information for us to give a classification ruling on the two patches. Your request for a classification ruling should include a sample of the embroidered badge in the condition as will be imported. It also should include sales and marketing information on how this system and these patches will be used and marketed (i.e. are the badges intended to be used only with this jacket. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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